Make 1 batch royal icing as directed and tint using gel food color as desired. Transfer 1/3 of each color to a separate pastry bag fitted with a fine tip. Use a few drops of water to thin the icing remaining in the bowls for flooding; place in separate pastry bags fitted with small round tips. Using the thicker icing, outline the hats, clothes, beards and faces of the elves on 24 Nutter Butter cookies.

Fill the hats and clothes using the thinner flooding icing. Let dry between colors. Use finely shredded coconut for Santa's beard (while icing is wet) and use icing to attach sliced almonds for the elves' ears.

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